Method of making account-books



(No Model.)

J. W. HORNE.

METHOD OF MAKING ACCOUNT BOOKS.

No. 417,247. Patented Dec. 17, 1889.

002. 51 07 Tee WITNESSES. ava

{7. fig M' N. PETERS, Pholoiilhcgmphgr, Washington. D. C,

U ITED STATES PATENT OFFICE.

JOHN WV: HORNE, OF BOSTON, MASSACHUSETTS.

METHOD OF MAKING ACCOUNT-BOOKS.

SPECIFICATION forming part of Letters Patent No. 417,247, dated. December 17, 1889.

' Application filed February 27, 1888. Serial No. 265,427- (No model.) i i To all whom it may concern.-

Be it known that 1, JOHN W. HORNE, of Boston, in the county of Suffolk and'State of Massachusetts, a citizen of the United States, have invented a new and useful Improvement in the Method of Making Account-Books, of which the following is a full, clear, and exact description, reference being had to the accompanying drawings, forming a part of this specification, in explaining its nature.

The invention relates to the method of preparing and binding the leaves of account and other books, and it is represented in the drawings as applied to the making of a ledger adapted forusein connection with the system of bookkeeping known as the safeguard system.

One form of the ledger employed in practicing this method of book-keeping has full 1eavesthat is, leaves of f ullor ordinary size and interposed leaves, the corners of which are rounded or otherwise cut away, and the margins of which are adapted to be removed after one page of the leaf has been used, and for the ready removal of' which the leaf is longitudinally perforated near its outer edge. The pages of some of these lodgers are ruled into three principal columns, in each of which are to be entered the transactions of a month, so that when the book is wide open there will be upon the two opposing pages the accounts or columns for the accounts of six months. \Vhen this form of ledger is employed, there will be, to cover the transactions of the year, first, a full leaf, then one leaf forming two pages, the corners of which are rounded or cut away and the margin of which is detachable, and then a full leaf. This provides for the carrying of the account with but one name entry in both columns and horizontal lines in monthly divisions for the entire year, and the balances ,at the end of each six months or other period need only be carried from one of the intermediate pages to the next. I have had, however, considerable difficulty in making this book economically and rapidly, owing to the lack of the application of the ordinary methods of book-folding to the folding and preparation of the leaves to make the book required. To overcome these defects, I take the leaves, which have been ruled, when it is desired to make a ledger of the character above specified, as indicated in Figures 1 and 2-that is, so far as the division of the sheet into monthly'columns is concernedand then place the leaves in stack one upon the other and remove or sever sections from the corners at one edge only, and also upon thatedge of the sheets I form a line of perforations as remote or near the edge of the sheet as desired. Then to assemble the sheets into the divisions of which the book is formed I place one sheet with a full margin to the left and upon it the next sheet in order with the rounded edge to the left, and having alternated a sufficient number of sheets in this order they are then folded at the center of their width to form one section or part of the book, and the entire book includes as many of these sections or parts as it may be desired to sew or unite together. This brings in the complete book, first, a full leaf, then a leaf with rounded or cut corners and a detachable margin or section, and then a full leaf again.

Referring to the drawings, Fig. l represents a plan view of one side of a sheet of ruled paper of sufficient width to form two leaves. Fig. 2 is a plan view of the back side of the same sheet. Fig. 3 is a view of a sheet as represented in Fig. 2. Fig. 4 represents the sheets as they are assembled, but before they are folded upon the central dotted line. Figs. 5 and 6 show the complete books wide open, the book in Fig. 6 being represented as having the margin of one leaf detached.

It will be observed that the sheet has the section a at one side of the central dotted line, which forms a full leaf, and the section a at the other side of the dotted line, which has corners a rounded, and which also has the line of perforations a parallel with its outer edge and forming a line of weakness, which insures the ready detachment of the margin. (5 from the remainder of the leaf. These sheets are represented as being divided by ruling into the monthly columns for the first six months of the year upon the face of the sheet and into monthly columns for the last six months of the year upon the back of the sheet, and they are first ruled and printed and then assembled in stack one sheet upon another, as above specified, when the corners upon one edge of the assembled sheets are removed and too the perforations a formed. The sheets are then placed in relation to each other as represented in Fig. 4that is, first with a section a to the left, and then with a section a to the leftand any desired number of these sheets are thus assembled, generally five, six, or seven, according to the thickness of the paper, and they are then folded upon the dotted central line of Fig. 4, and this produces the arrangement of full leaves and of leaves having rounded corners and detachable margins or sections alternating, as represented in Figs. 5 and 6. This method of forming and assembling sheets is of very considerable consequence both in the saving of material and in the saving of time required in assembling and binding the sheets and forming the book.

Of course in practice of this method it is not necessary that both the upper and lower corners of one part of the sheet be removed, as the purpose of this formation of the sheet will. be answered if one corner only is removed. Neither is it necessary that the sheets be both indented or perforated and one or both corners of that edge be removed, as my method will be used if the sheets are only perforated along one edge, or if only one or both corners of the same edge are removed.

In some instances the perforated margins or the sections to-be cut or removed from one edge of the sheet may be severed or removed before the sheets are assembled together; and when this is desired the same edect would be produced by arranging the sheets so that the full margin of one sheet should extend beyond the edge of the other sheet, or, in other Words, the arrangement would be the same as represented in Fig. 6, with removable margins detached from the sheets.

Having thus fully described my invention, I claim and desire to secure by Letters Patent of the United States 1. The method of preparing and arranging sheets of paper for books of the character specified, consisting in cutting or removing from sheets of paper, either ruled or otherwise, of which the book is to be composed, one or both corners of one edge; second, in assembling the sheets thus prepared by placing them one upon the other in alternating order, so as to bring, first, a full-edge section of the sheet and then a sheet with a corner removed upon the same line, and, third, in folding the sheets assembled in this way at the center of their length, substantially as described.

2. The method of preparing and arranging sheets of paper for books of the character specified, consisting inpreparing the sheets by printing or ruling, or both; second, forming a line of indentations or perforations in the same edge of each sheet to form an easilydetachable section or margin; third, in assembling these sheets in a manner to bring a perforated edge or section over an unperforated edge or section, and then in folding said assembled sheets at the center of their length.

3; The method of preparing and arranging sheets of paper for books. of the character specified, consisting in taking the prepared sheets, removing one or both corners of the same edge of each sheet, forming a line of indentations or perforations close to the same edge of each sheet, then assembling the sheets one upon the other in reverse order, as specified, and then folding the sheets at the center of their length, substantially as described.

l. The step in the method of preparing sheets of printed or ruled paper for books of the character specified, consisting in assembling ruled or printed sheets in a stack and simultaneously removing from the assembled sheets one or both corners thereof, and also forming in said sheets near the ends, the corners of which have been removed, a line of indentations or perforations, as and forthe purpose specified.

' JOHN XV. HORNE.

Witnesses:

J. M. DOLAN, E. P. SMALL. 

